Match List-I with List-II
| List-I (Types of Budget) | List-II (Explanation) |
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| (A) Revenue and Expense Budget | (I) Budget that reflects the anticipated income from the sales of products and controlling services |
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| (B) Programme Budgeting | (II) Budget to provide a systematic method for allocating the resources in ways most effective to meet the goals |
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| (C) Zero-based Budgeting | (III) Budget that divide enterprise programmes into "packages" and then calculate costs for each package from the bottom up |
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| (D) Variable or Flexible Budgeting | (IV) Budget that adjusts targeted levels of costs for changes in volume |
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